Exhibit 21
 
SUBSIDIARIES OF COMMUNICATIONS SYSTEMS, INC.
 
  Subsidiaries     
Jurisdiction of Incorporation
Suttle, Inc.
  
Minnesota
Suttle Apparatus Corporation
  
Illinois
Suttle Costa Rica, S.A.
  
Costa Rica
Austin Taylor Communications, Ltd.
  
United Kingdom
JDL Technologies, Inc.
  
Minnesota
Transition Networks, Inc.
  
Minnesota
Transition Networks Shanghai
  
China
LANart Corporation
  
Massachusetts
MiLAN Technology Corporation
  
California
Image Systems Corporation
  
Minnesota
Transition Networks Europe
  
United Kingdom
Transition Networks EMEA, Ltd.
  
United Kingdom
 
All these subsidiaries are 100%-owned directly by Communications Systems, Inc.  The financial statements of all these subsidiaries are included in the consolidated financial statements of Communications Systems, Inc.

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